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The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
16 references·6 citing·37 second hop
The Predictive Power of Comprehensive Income and its Individual Components Under IFRS (2010)The Predictive Power of Comprehensive Inc…Usefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…Hypothesis Testing and Multiplicative Interaction Terms (2004)Hypothesis Testing and Multip…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Forecasting Profitability and Earnings (2000)Forecasting Profitability and…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…On Transitory Earnings (1999)On Transitory EarningsIs comprehensive income superior to net income as a measure of firm performance? (1999)Is comprehensive income super…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…The Feltham‐Ohlson Framework: Implications for Empiricists* (1995)The Feltham‐Ohlson Framework:…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Testing Against General Autoregressive and Moving Average Error Models when the Regressors Include Lagged Dependent Variables (1978)Testing Against General Autor…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …Value Relevance of Comprehensive Income (2017)Value Relevance of Comprehens…Comprehensive Income and Net Income, Which is more powerful in predicting Future Performance (2016)Comprehensive Income and Net …The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countries (2015)The Impact of Fair Value Acco…Reporting location and the value relevance of accounting information: The case of other comprehensive income (2015)Reporting location and the va…The Impact of Comprehensive Income on the Financial Ratios in a Period of Crises (2014)The Impact of Comprehensive I…Comprehending Comprehensive Income (2014)Comprehending Comprehensive I…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Theory of Production (1928)A Tale of Two Cultures: Contrasting Quantitative and Qualitative Research (2006)Case Studies: Types, Designs, and Logics of Inference (2008)Set-Theoretic Methods for the Social Sciences: A Guide to Qualitative Comparative Analysis (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)Financial Accounting Standards Board (FASB) (2008)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Testing for Higher Order Serial Correlation in Regression Equations when the Regressors Include Lagged Dependent Variables (1978)Generalized autoregressive conditional heteroskedasticity (1986)Review of international tourism demand models (1997)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Stock Market and Corporate Investment: A Test of Catering Theory (2008)Manager sentiment and stock returns (2018)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1978Testing Against General Autoregressive and Moving Average Error Models when the Regressors Include Lagged Dependent Variables1,468 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 2004Hypothesis Testing and Multiplicative Interaction Terms816 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1995The Feltham‐Ohlson Framework: Implications for Empiricists*385 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited

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1999
On Transitory Earnings
266 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • Cited by

    • 2015The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countries39 cited
    • 2015Reporting location and the value relevance of accounting information: The case of other comprehensive income37 cited
    • 2017Value Relevance of Comprehensive Income36 cited
    • 2014Comprehending Comprehensive Income28 cited
    • 2014The Impact of Comprehensive Income on the Financial Ratios in a Period of Crises23 cited
    • 2016Comprehensive Income and Net Income, Which is more powerful in predicting Future Performance19 cited